Quarterly reporting requirements

All employers must file a tax-and-wage report every quarter. Otherwise, you must pay a penalty. Reporting requirements are determined by the Washington legislature. It specifies which workers and what information you must report each quarter. Read the law.

Domestic services: If you hire someone to perform domestic services in a private home, college club, fraternity or sorority, you do not report until you pay wages of $1,000 or more per quarter. If your payroll reaches $1,000 in any quarter, you must report wages for the entire year. Find more information about domestic services in the IRS Household Employer's Tax Guide, including employment tax guidelines.